《税收学》课程简介英文版（32学时国贸、金融专业）.docx

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1、Course introduction TaxationCourse Name： TaxationCourse Code：Prerequisites: FinanceFollow-up Courses: NoneBilingual Teaching or Not: NoCredits： 2Credits： 2Lecture Hours： 30Total Credit Hours： 32Experiment Hours： 0Practice Hours ： 0Programming Hours： 0Total Number of Experimental (Programming) Projec

2、ts 0 ,Where, Compulsory ( 0 ), Optional ( 0 ).School： 08 Business SchoolTarget Major： International economics and tradeCourse DescriptionThis course is a professional elective course mainly for international trade and finance majors.This course starts from the basic theory and knowledge of Taxation,

3、 on the basis of a brief introduction to the general principles of Taxation, focusing on the main contents of China*s tax system, focusing on value-added tax, consumption tax, tariff, personal income tax, enterprise income tax and other taxes. The teaching purpose of this course is to enable student

4、s to understand and master the basic concepts of Taxation, including the latest development of the basic theory and practice of Western taxation, to be familiar with and master the current tax system, tax laws and specific provisions involving enterprises and individuals in China, to comprehensively

5、 enhance their tax literacy and improve their tax policy through the study of tax theory and system In order to meet the urgent needs of tax construction in our country, we should have the ability to understand and deal with the new situations and problems in the practical work, and train practical

6、talents of tax to meet the needs of economic and social development.Course ResourcesTextbooks： China Institute of certified public accountants. Tax law M. Beijing: China finance and Economics Press, 2020Bibliography：1. Hu Yijian. Taxation M. Shanghai: Shanghai University of Finance and Economics Pre

7、ss, March 20102. The textbook of taxation or Htax law in the matching version of national excellent courses in domestic universitiesReading Materials：1. Chinese Journal: Tax Research; financial research; financial columns of major portals, etc.2. Provide other reading materials according to the actual situation